2023-07-10T08:28:32-05:00 2022-12-31 232415973 HERBEIN COMPANY INC 2763 CENTURY BOULEVARD READING PA 19610 990 2022-01-01 236246735 HAWK MOUNTAIN COUNCIL BOY SCOUTS OF AMERICA REVOCABLE TRUST HAWK 6109263406 5027 POTTSVILLE PIKE READING PA 19605 DUANE CROUSE ACTING SCOUT EXECUTIVE 6109263406 2023-07-10 1 DUANE CROUSE 999009999 0 LINDA S HIMEBACK CPA P00042618 6103781175 2023-07-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DUANE CROUSE 5027 POTTSVILLE PIKE READING PA 19605 2088458 0 1761 X HMC-BSA.ORG X 2013 PA TRUST FUND FOR THE SOLE BENEFIT OF SCOUTING FOR THE HAWK MOUTAIN COUNCIL 0 0 0 0 0 0 11171 11644 0 0 507940 164436 0 0 519111 176080 295498 855470 0 0 0 0 0 0 0 40269 33041 335767 888511 183344 -712431 5992865 4208984 84415 67320 5908450 4141664 THE CHARITABLE TRUST IS ESTABLISHED FOR THE SOLE BENEFIT OF SCOUTING IN THE TERRITORY COVERED BY THE HAWK MOUNTAIN COUNCIL, BOY SCOUTS OF AMERICA 0 0 855470 855470 DISTRIBUTION TO THE HAWK MOUNTAIN COUNCIL TO SUPPORT THEIR SCOUTING PROGRAMS 855470 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X THE ORGANIZATION 6109263406 5027 POTTSVILLE PIKE READING PA 19605 JAMES T MILHAM JR INDIVIDUAL TRUSTEE (THRU MAY 2023) 1.00 40.00 X 0 185921 15979 DUANE CROUSE INDIVIDUAL TRUSTEE (EFF MAY 2023) 1.00 40.00 X 0 90746 4156 0 276667 20135 0 0 1 0 0 11644 11644 87279 87279 1989535 1912378 77157 77157 77157 176080 87279 0 77157 855470 855470 31643 31643 1398 1398 888511 855470 33041 0 634935 5992865 3574049 5992865 4208984 84415 67320 84415 67320 X 0 0 0 0 5908450 4141664 5908450 4141664 5992865 4208984 -712431 -1054355 0 X 0 1 X 1 0 X X 1 HAWK MOUNTAIN COUNCIL INC BOY SCOUTS OF AMERICA 231352047 10 0 1490405 0 1 1490405 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 X 6482593 11644 -1014457 245325 600000 4634455 5981148 11171 837030 295498 51258 6482593 5786101 122743 652534 292225 288005 5981148 5124020 15002 856929 209850 5786101 5674336 11027 -561343 5124020 0.44760 0.55240 0 1 1 0 CUSTODIAL FUNDS 67320 67320 X PART IV, LINE 2B: THE CUSTODIAL ACCOUNT LIABILITY REPRESENTS FUNDS HELD THAT ARE HELD FOR AN AFFILIATED SCOUTING ORGANIZATION TROOP AND PACK PART V, LINE 4: THE ENDOWMENT CONSISTS OF SEVERAL INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES AND INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE COUNCIL'S BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. ENDOWMENT FUND INCOME IS EXPENDABLE TO SUPPORT ANY PROGRAMS OF THE ORGANIZATION UNLESS SPECIFICALLY RESTRICTED BY DONORS. PART X, LINE 2: THE COUNCIL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE TRUST FUND IS A 509(A)(3) TYPE I SUPPORTING ORGANIZATION. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE COUNCIL EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED BY THE COUNCIL AS OF DECEMBER 31, 2022 AND 2021. THE COUNCIL'S POLICY IS TO CLASSIFY INCOME TAX PENALTIES AND INTEREST AS INTEREST EXPENSE IN ITS CONSOLIDATED FINANCIAL STATEMENTS. DURING THE YEARS ENDED DECEMBER 31, 2021 AND 2020, RESPECTIVELY, THE COUNCIL INCURRED NO PENALTIES AND INTEREST. THE COUNCIL'S AND TRUST FUND'S FEDERAL RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX (FORM 990) FOR 2019, 2020, AND 2021 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THE THREE YEARS AFTER THEY WERE FILED. AS OF THE DATE OF THIS REPORT, THE COUNCIL'S AND TRUST FUND'S 2022 RETURN HAD NOT YET BEEN FILED. 1 HAWK MOUNTAIN COUNCIL INC BOY SCOUTS OF AMERICA 5027 POTTSVILLE PIKE READING PA 19605 231352047 501(C)3 855470 0 TO SUPPORT THE HAWK MOUNTAIN COUNCIL 1 PART I, LINE 2: THIS ORGANIZATION SERVES AS THE TRUST FOR THE ENDOWMENT OF THE HAWK MOUNTAIN COUNCIL. FUNDS ARE AWARDED TO THE COUNCIL BASED ON COUNCIL'S ENDOWMENT SPENDING POLICY OR WHEN FUNDS ARE REQUESTED FOR SPENDING BASED ON THE INTENDED PURPOSE OF DONOR RESTRICTED FUNDS. THE COUNCIL'S BOARD AND MANAGEMENT PROVIDE OVERSIGHT OF THE USE OF THE AWARDS. X X X 0 0 0 0 0 0 0 0 0 JAMES T MILHAM JR INDIVIDUAL TRUSTEE (THRU MAY 2023) 0 185921 0 0 0 0 0 0 0 15979 0 201900 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990 IS REVIEWED AND APPROVED BY LOCAL COUNCIL FINANCE COMMITTEE ACTING ON BEHALF OF THE EXECUTIVE BOARD. THE 990 IS THEN E-MAILED AND AVAILABLE FOR THE ENTIRE BOARD TO VIEW PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION C, LINE 18 THE FORM IS MADE AVAILABLE IF WE RECEIVE ANY REQUESTS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE COUNCIL'S HEADQUARTERS. HAWK MOUNTAIN COUNCIL INC BOY SCOUTS OF AMERICA 5027 POTTSVILLE PIKE READING PA 19605 231352047 DEVELOPMENT OF YOUTH PA 501(C)(3) LINE 10 N/A 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HAWK MOUNTAIN COUNCIL INC BOY SCOUTS OF AMERICA B 855470 CASH HAWK MOUNTAIN COUNCIL INC BOY SCOUTS OF AMERICA D 634935 CASH 990, SCH R, PART V, LINE 2(A) SUPPORT FROM THE TRUST INCLUDED $255,470 IN DISTRIBUTIONS TO SUPPORT SCHOLARSHIPS FOR CAMPERS AND CAPITAL PROJECTS AS WELL AS AN ADDITIONAL ONE-TIME GRANT OF $600,000 GRANT FROM THE UNRESTRICED BOARD DESIGNATED INVESTMENTS HELD IN THE TRUST TO SUPPORT PAYMENT OF HAWK MOUNTAIN COUNCIL'S PORTION OF THE SETTLEMENT CONTRIBUTION. IN ADDITION, A $636,123 LOAN WAS ISSUED BY THE TRUST TO THE HAWK MOUNTAIN COUNCIL (COUNCIL) TO ASSIST WITH THE COUNCIL'S CONTRIBUTION TO THE SETTLEMENT FUND. THE PROMISSORY NOTE IS PAYABLE OVER 30 YEARS AT AN INTEREST RATE OF 2.50% WITH MONTHLY PAYMENTS OF $2,513. THE PROMISSORY NOTE MATURES ON NOVEMBER 1, 2052. THE BALANCE DUE ON THE INTERFUND LOAN AT DECEMBER 31, 2022 IS $634,935.